Oct 31, 2025
Refund of excess GST directed as Court holds government entity liable to reimburse contractor for overpayment due to incorrect rate application
Case Title: Natvar Construction Co. v. State of Madhya Pradesh & OthersCourt: High Court of Madhya Pradesh, Indore BenchPetition No.: Writ Petition No. 3697 of 2025Judgment Date: 10 February 2025Category: Refund of Excess GST PaidRelevant Section: Article 226 of the Constitution of India; Section 54 of the CGST Act, 2017; Notification No. 24/2017-CT (Rate) dated 21.09.2017Neutral Citation:…